Factors Influencing Consumers’ Level of Acceptance of Goods and Services Tax: A Case Of MBA Students

Factors Influencing Consumers’ Level of Acceptance of Goods and Services Tax: A Case Of MBA Students

This study examines the factors that influence consumers’ level of acceptance of Goods and Services tax (GST) using the Theory of Planned Behaviour. A total of 228 questionnaires from online survey amongst MBA students from four selected universities, was analysed to achieve the research objectives....

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Main Authors: Hasnah, Haron, Ishak, Ismail, Yuvaraj, Ganesan, Shalene, Kalyanasundaram
Format: Conference or Workshop Item
Language:English
Published: 2016
Subjects:
HJ Public Finance
Online Access:http://umpir.ump.edu.my/id/eprint/13989/
http://umpir.ump.edu.my/id/eprint/13989/7/Factors%20Influencing%20Consumers%20Level%20Of%20Acceptance%20Of%20Goods%20And%20Services%20Tax.pdf
id ump-13989
recordtype eprints
spelling ump-139892019-06-26T01:59:12Z http://umpir.ump.edu.my/id/eprint/13989/ Factors Influencing Consumers’ Level of Acceptance of Goods and Services Tax: A Case Of MBA Students Hasnah, Haron Ishak, Ismail Yuvaraj, Ganesan Shalene, Kalyanasundaram HJ Public Finance This study examines the factors that influence consumers’ level of acceptance of Goods and Services tax (GST) using the Theory of Planned Behaviour. A total of 228 questionnaires from online survey amongst MBA students from four selected universities, was analysed to achieve the research objectives. The finding reveals that the level of acceptance of GST was low among MBA students, and their attitude towards accepting GST and perceived behavioural control have a significant relationship with the level of acceptance of GST. Further, rule observance behaviour and perception of GST fairness were significant antecedents to attitude and self-efficacy and level of GST knowledge were significant antecedents to perceived behavioural control. The relevant authorities need to draw new mechanisms to enable the public to understand and accept GST. 2016 Conference or Workshop Item NonPeerReviewed pdf en http://umpir.ump.edu.my/id/eprint/13989/7/Factors%20Influencing%20Consumers%20Level%20Of%20Acceptance%20Of%20Goods%20And%20Services%20Tax.pdf Hasnah, Haron and Ishak, Ismail and Yuvaraj, Ganesan and Shalene, Kalyanasundaram (2016) Factors Influencing Consumers’ Level of Acceptance of Goods and Services Tax: A Case Of MBA Students. In: Persidangan Kebangsaan Ekonomi Malaysia Ke-11, 27-28 Julai 2016 , Bandar Baru Bangi, Selangor. pp. 1-11.. (Unpublished)
repository_type Digital Repository
institution_category Local University
institution Universiti Malaysia Pahang
building UMP Institutional Repository
collection Online Access
language English
topic HJ Public Finance
spellingShingle HJ Public Finance
Hasnah, Haron
Ishak, Ismail
Yuvaraj, Ganesan
Shalene, Kalyanasundaram
Factors Influencing Consumers’ Level of Acceptance of Goods and Services Tax: A Case Of MBA Students
description This study examines the factors that influence consumers’ level of acceptance of Goods and Services tax (GST) using the Theory of Planned Behaviour. A total of 228 questionnaires from online survey amongst MBA students from four selected universities, was analysed to achieve the research objectives. The finding reveals that the level of acceptance of GST was low among MBA students, and their attitude towards accepting GST and perceived behavioural control have a significant relationship with the level of acceptance of GST. Further, rule observance behaviour and perception of GST fairness were significant antecedents to attitude and self-efficacy and level of GST knowledge were significant antecedents to perceived behavioural control. The relevant authorities need to draw new mechanisms to enable the public to understand and accept GST.
format Conference or Workshop Item
author Hasnah, Haron
Ishak, Ismail
Yuvaraj, Ganesan
Shalene, Kalyanasundaram
author_facet Hasnah, Haron
Ishak, Ismail
Yuvaraj, Ganesan
Shalene, Kalyanasundaram
author_sort Hasnah, Haron
title Factors Influencing Consumers’ Level of Acceptance of Goods and Services Tax: A Case Of MBA Students
title_short Factors Influencing Consumers’ Level of Acceptance of Goods and Services Tax: A Case Of MBA Students
title_full Factors Influencing Consumers’ Level of Acceptance of Goods and Services Tax: A Case Of MBA Students
title_fullStr Factors Influencing Consumers’ Level of Acceptance of Goods and Services Tax: A Case Of MBA Students
title_full_unstemmed Factors Influencing Consumers’ Level of Acceptance of Goods and Services Tax: A Case Of MBA Students
title_sort factors influencing consumers’ level of acceptance of goods and services tax: a case of mba students
publishDate 2016
url http://umpir.ump.edu.my/id/eprint/13989/
http://umpir.ump.edu.my/id/eprint/13989/7/Factors%20Influencing%20Consumers%20Level%20Of%20Acceptance%20Of%20Goods%20And%20Services%20Tax.pdf
first_indexed 2023-09-18T22:17:13Z
last_indexed 2023-09-18T22:17:13Z
_version_ 1777415417747210240

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